[Subject: To announce the differences between the first quarter of 2015 financial statements under Taiwan-IFRSs and IFRSs To which item it meets: Article 2 paragraph 47 Statement: 1. Date of occurrence of the event: 2015/05/12 2. Cause of occurrence: To announce the differences between for the first quarter of 2015 financial statements under International Financial Reporting Standards as adopted by] [Chunghwa Telecom Co., Ltd. and Subsidiaries Consolidated Financial Statements for the Three Months Ended March 31, 2015 and 2014 and Independent Auditors’ Review Report 1 INDEPENDENT AUDITORS’ REVIEW REPORT The Board of Directors and Stockholders Chunghwa Telecom Co., Ltd. We have reviewed the accompanying consolidated balance sheets of Chunghwa Telecom Co., Ltd. and subsidiaries (“the Company”) as of March 31,] [Chunghwa Telecom Co., Ltd. and Subsidiaries Consolidated Financial Statements for the Three Months Ended March 31, 2015 and 2014 -1- CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (In Millions of New Taiwan Dollars) March 31, 2015 December 31, 2014 March 31, 2014 Amount % Amount % Amount % ASSETS] [Chunghwa Telecom Co., Ltd. Bo Yung Chen Chief Financial Officer 2 Description 99.1 To announce the differences between the first quarter of 2015 financial statements under Taiwan-IFRSs and IFRSs 99.2]